This report examines the role of e-fuels in decarbonising transport, focusing on their potential for aviation and shipping. It provides a techno-economic assessment of e-fuel technologies, evaluates necessary cost reductions and infrastructure investments, and highlights policy considerations. E-fuels, derived from electrolytic hydrogen, could diversify decarbonisation options and complement existing biofuels, especially in sectors less amenable to electrification.

The Australian Government's 2024 Sustainable Finance Roadmap outlines a plan to mobilise private capital towards achieving net-zero emissions. It focuses on improving transparency in climate and sustainability reporting, enhancing financial system capabilities, and demonstrating government leadership. Key initiatives include mandatory climate-related financial disclosures, developing a sustainable finance taxonomy, and issuing sovereign green bonds.

This guide assists corporate buyers in purchasing sustainable aviation fuels (SAF) to reduce their environmental impact. It covers key considerations such as feedstocks, origin, price, emissions calculations, certification, and availability. The guide also highlights different purchasing schemes and best practices for selecting and investing in SAF to ensure genuine sustainability benefits.

The report explores the challenges and key actions needed to scale sustainable aviation fuel (SAF) production in these regions. It highlights technological advancements, regulatory frameworks, and strategic collaborations necessary to achieve 10% SAF by 2030 and sector decarbonisation by 2050. The report emphasises the importance of investments, policy support, and public awareness to drive the adoption of SAF globally.

This report provides updated guidance on compliance with the Modern Slavery Act 2015. It outlines requirements for businesses to produce annual statements detailing steps to prevent modern slavery in their operations and supply chains. The guide includes advice on statement structure, approval, publication, and responses to modern slavery incidents.

This report by the UN Working Group examines how investors use ESG and sustainability approaches globally, highlighting the need for regulatory standards and integration of human rights. It provides key findings and recommendations for states, investors, and other stakeholders to align practices with the UN Guiding Principles on Business and Human Rights.

This report summarises discussions from a roundtable on Islamic finance’s potential to advance the UN Sustainable Development Goals (SDGs). It explores the alignment of Islamic finance principles with the SDGs, highlighting the need for regulatory clarity, technical capacity building, and incentives to strengthen Islamic finance markets.

The Net Zero Investment Framework (NZIF) 2.0, updated in June 2024, provides guidelines for investors to align their portfolios with the Paris Agreement goals. It includes detailed methodologies for various asset classes, governance, strategic asset allocation, and policy advocacy, focusing on achieving real economy emissions reductions through independent fiduciary decisions.

The report clarifies the responsibilities of investors regarding human rights under the Guiding Principles on Business and Human Rights. It highlights how investors can align their environmental, social, and governance (ESG) approaches with these responsibilities, emphasising the integration of human rights considerations in ESG criteria to support sustainable and ethical investment practices.

This study explores how corporate climate change mitigation actions influence the cost of capital for Japanese firms from 2017-2021. It finds that higher carbon intensity increases the cost of equity, debt, and overall capital. Climate-related disclosures lower the cost of equity and overall capital, despite raising debt costs.

This guide by PRI summarises human rights relevance for asset owners, offering strategies for policy, governance, stewardship, and disclosure. It includes case studies, international standards, and practical resources to promote human rights in the financial system.

The report discusses the use of unstructured data and AI, particularly large language models (LLMs), in investment processes. It discusses the benefits of fine-tuning these models to improve investment strategies and includes a case study on using AI in ESG investing.

The report outlines key performance indicators (KPIs) for responsible corporate tax conduct, highlighting green and red flags. Key aspects include transparent financial statements, robust tax commitments, public Country-by-Country disclosures, disclosure of uncertain tax positions, and consistent corporate cash taxes paid over five years. It aims to guide investors in assessing tax conduct.

This report investigates the implications of 'Scope 4' emissions accounting claims, which refers to greenhouse gas emission reductions or removals due to a decision or action. This study suggests that extant Scope 4 assessments do not fit the established framework for scope-based emissions accounting, and calls for cautious claims of this nature and the need for more research.

The report examines Australia's need for significant investment in renewable energy infrastructure. It argues that despite high costs, the green transition's inflationary effects will be minimal and manageable, contributing to long-term macroeconomic stability and a more sustainable future.

This report analyses the phenomenon of greenwashing in companies due to investors' pro-environmental preferences and their penalties for exposing past environmental controversies. The study presents the optimal communication, abatement policies, and greenwashing strategies of corporations, highlighting how investment decisions can clamp down on this practice. Policymakers can make use of these tools to reduce greenwashing and promote environment-friendly policies.